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Qualities of the programme concept in municipal budgeting

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  • Olson, Olov

Abstract

The programme concept poses a contradictory problem. On the one hand it has been subjected to extensive criticism in connection with PPBS (the Programming-Planning-Budgeting-System) and other budgetary reforms. On the other it has long been a core concept in municipalities. It is therefore interesting to ask ourselves what qualities does the programme concept actually have in organizations. Experience of using the programme concept in budgetary processes is discussed and illustrated by an extensive action research project in a Swedish municipality. The main conclusions are that the use of the programme contributes to the overall legitimation of the municipality, but that the ambiguity of the concept makes it impossible to transform the budget literally into action. However, the programme concept is indirectly related to action. Use of the programme concept in budgetary processes generates two legitimized action spaces, one ideological and one financial, which are important generators of action in years of operations.

Suggested Citation

  • Olson, Olov, 1990. "Qualities of the programme concept in municipal budgeting," Scandinavian Journal of Management, Elsevier, vol. 6(1), pages 13-29.
    • Handle: RePEc:eee:scaman:v:6:y:1990:i:1:p:13-29
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